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ZILA COUNCIL versus ELEGANT FOOTWEAR (PVT.) LTD


Punjab Local Government Ordinance 1979 Section 137 and Schedule II, Part 11, Item 12 Constitution of Pakistan (1973), Article 185 (3) imposes tax and license fees for any commercial district council, license fee imposed on the jurisdiction of the district council. The shoe manufacture High Court set aside the license fee under the exercise of its constitutional jurisdiction. The intention of the District Council was that it was fully eligible under Item 12 of Part II of Schedule II of the Punjab Local Government Ordinance 1979 to collect the tax and write a license. The fees for any trade, and therefore the High Court's conclusion that the Punjab Local Government Ordinance, in 1979 had no other provision to allow the District Council to impose such a tax, was not legally valid. The provisions were largely ignored at the time of the verdict. Conflict raised by applicant needs to be investigated

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